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INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, 17.Islamic Capital Market, 18.Financial accounting, 19.Managerial accounting, 20.Behavioral accounting, 21.Tax accounting, 22.Public Sector Accounting, and 23.Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 597 Documents
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Peranan Internal Auditing Dan Pengendalian Internal Dalam Meningkatkan Kinerja Perusahaan PT. Berkah Djamal Perbaungan Enika Diana Batubara; Yenni Ramadhani Harahap; Sri Hartini; Muhammad Nursidin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2593

Abstract

The role of internal auditing is quite important in companies and influences internal control in improving company performance if it is carried out according to procedures and provisions of applicable professional standards. Company performance has an understanding as the result of a management activity in a company. In this study aims to analyze the role of internal auditing and internal control in improving company performance. The data used is primary data. This primary data was obtained from the results of the respondents' answers to the questionnaire which was distributed to 30 staff of PT. Blessings of Djamal Perbaungan. The results on the t test, the significant value of the role of internal auditing is 0.364 which means it is greater than 0.05. This explains that the role of internal audit has no significant effect on company performance. The significant value of internal control of 0.000 is less than 0.05, meaning that internal control has a significant effect on company performance, but the results of the F test in this study obtained a significant value of 0.000, meaning less than 0.05. This explains that the role of internal auditing and internal control has a significant effect on company performance. While the internal audit at PT. Berkah Djamal Perbaungan has played a role in accordance with the internal auditing role criteria and based on testing the respondents stated that they strongly agree that one of the obstacles lies only in the lack of internal audit training. Every company is advised to implement an internal control system and internal audit, so that every activity that occurs in the company can be controlled with the goals set and the performance of the company can be increased.
Pengaruh Role Stressor Terhadap Komitmen Organisasi dengan Pemberdayaan Karyawan Sebagai Variabel Intervening Abdul Khair Hakim; T. Juli Yanti; Muhammad Rusydi Hakim; Putri Permata Indah; Amri Ady; Nur M. Ridha Tarigan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2055

Abstract

This study aims to determine the effect of Role Stressor on organizational commitment with employee empowerment as an intervening variable on Cv. Kotama Shoes Medan. Data collection techniques used in this study were surveys and questionnaires. The population and samples used in this study were employees at Cv. Kotama Shoes Medan as many as 100 employees as the research sample. The data analysis technique used in this study is testing the validity and reliability of the data, classical assumption test, regression test, path analysis and the coefficient of determination. Some of the variables used in this study are role conflict, role ambiguity, role overload and employee empowerment. The role conflict variable has a negative and significant effect on commitment with a value of -0.532 and a significance value of 0.013, so hypothesis 1 is accepted. The variable role ambiguity has a negative and significant effect on commitment with a value of -0.525 and a significance value of 0.008, so hypothesis 2 is accepted. The role overload variable has a positive and significant effect on commitment with a value of 0.583 and a significance value of 0.036, so hypothesis 1 is rejected. Employee empowerment variable employee empowerment is not able to mediate the effect of role conflict, role ambiguity, and role overload on organizational commitment. This is evidenced by the t-count value of the role conflict variable of -0.1579 , role ambiguity of -1.0879, and the t-count value of role overload of 1.003 , this explains that the t-count value of each variable is smaller than t table of 1,983. This means that employee empowerment cannot mediate the effect of the independent variable on the dependent variable. Based on this statement, hypotheses 2, 5 and 6 are rejected.
Pengaruh Kompensasi, Kompetensi dan Komitmen Organisasi terhadap Kinerja Pegawai M Adhitya Ramadhan; Muhammad Masreal Ma'ruf; Irwan Irwan; Sukiyem Sukiyem; Rizky Syahrianto Yunus Helmy NST; Sri Gustina Pane
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2354

Abstract

This study aims to determine the effect both jointly and partially between compensation, competence and organizational commitment on employee performance at the Regional Secretariat of Deli Serdang Regency. This study uses quantitative methods with the type of explanatory research using primary data and secondary data. The population in this study were employees at the Regional Secretariat of Deli Serdang Regency and as many as 65 employees were used as research samples. The data analysis technique used is multiple and partial linear regression using SPSS 24.0. The results of the regression analysis showed that of the three independent variables included in the regression model (compensation, competence and organizational commitment). The compensation variable is significant at 0.002, so it can be concluded that performance is influenced by compensation (hypothesis 1 is accepted). The competency variable has a significant value of 0.002, so it can be concluded that competence has an effect on performance (hypothesis 2 is accepted). Organizational commitment variable which has a significant value is 0.807. So it can be concluded that organizational commitment has no effect on employee performance (hypothesis 3 is rejected). The results showed that the variables of compensation, competence and organizational commitment together had a positive effect on employee performance. This is evidenced by the statistical results of the regression test obtained a value with a probability smaller than (α = 0.05), it can be explained that compensation, competence and organizational commitment have a positive effect on employee performance. Then the fourth hypothesis is accepted.
Pengaruh Disiplin Kerja, Motivasi Kerja Dan Pengembangan Karir Terhadap Peningkatan Kinerja Pegawai Yasokhi Hia; Siti Zahara Lubis; Ghozali Ghozali; Didik Opralisda Butar-Butar; Aida Oktafina Saragih; Eddi Suprayitno
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2374

Abstract

This research aims to find out the influence jointly or partially between work discipline, work motivation and career development to the performance of the Workers at the Dinas Pendidikan Provinsi Sumatera Utara. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Sixty three workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (work discipline, work motivation and career development). Work discipline is significant for 0,002 which can be concluded that work discipline affects performance (hypothesis 1 accepted). Work motivation has significant value 0,122 which can be concluded that work motivation not affects performance (hypothesis 2 rejected). Career development variable has significant value 0,020 which means that career development influences performance (hypothesis 3 accepted). Research results show that work discipline, work motivation and career development all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than α (α=0,05). So, it can be said that work discipline, work motivation and career development influence positively the performance of the workers. Thus, hypothesis 4 accepted.
Pengaruh Sarana Prasarana, Kualitas SDM dan Kemampuan Kerja Terhadap Kinerja Pegawai Hasanuddin Hasanuddin; Eva Singgarniari; Faisal Faisal; Agussalim Ritonga; Imran Nasution; Supar Wasesa; Sri Rahayu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2407

Abstract

This study aims to determine the effect both jointly and partially between infrastructure, quality of human resources and work ability on employee performance at the Community and Village Empowerment Service (PMD) of Labuhanbatu Regency. This study uses quantitative methods with the type of explanatory research using primary data and secondary data. The population in this study were employees at the Department of Community and Village Empowerment (PMD) of Labuhanbatu Regency and as many as 52 employees were used as research samples. The data analysis technique used is multiple and partial linear regression using SPSS 24.0. The results of the regression analysis showed that of the three independent variables included in the regression model (infrastructure, quality of human resources and work ability). The infrastructure variable is significant at 0.016 so it can be concluded that infrastructure has an effect on employee performance (hypothesis 1 is accepted). HR quality variable which has a significant value at 0.000. So it can be concluded that the quality of human resources has an effect on employee performance (hypothesis 2 is accepted). The work ability variable which has a significant value is 0.007. So it can be concluded that work ability has an effect on employee performance (hypothesis 3 is accepted). The results showed that the variables of infrastructure, quality of human resources and work ability together had a positive effect on employee performance. This is evidenced by the statistical results of the regression test obtained a value with a probability of 0.000 is smaller than (α = 0.05), it can be explained that infrastructure, quality of human resources and work ability have a positive effect on employee performance. Then the fourth hypothesis is accepted.
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual Dan Kecerdasan Spiritual Terhadap Peningkatan Kinerja Pegawai Bangkit Tua Wardana Ritonga; Hendra Gunawan Sihombing; Imam Sudirman; Hazrulta Aulia; Taufik Umri; Safrida Safrida
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2567

Abstract

This research aims to find out the influence jointly or partially between Emotional Intellegence, Intellectual Intellegence and Spritual Intellegence to the performance of the Workers at the Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara UPT Aek Kanopan. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Fourty six workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (Emotional Intellegence, Intellectual Intellegence and Spritual Intellegence). Emotional Intellegence is significant for 0,000 which can be concluded that Emotional Intellegence affects performance (hypothesis 1 accepted). Competantion has significant value 0,026 which can be concluded that competation affects performance (hypothesis 2 accepted). Spritual Intellegence variable has significant value 0,043 which means that Spritual Intellegence influences performance (hypothesis 3 accepted). Research results show that Emotional Intellegence, Intellectual Intellegence and Spritual Intellegence all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than α (α=0,05). So, it can be said that Emotional Intellegence, Intellectual Intellegence and Spritual Intellegence influence positively the performance of the workers. Thus, hypothesis 4 accepted.
Determinan NonPerformingLoan Bank yang terdaftar di Bursa Efek Indonesia Sebelum dan Selama Pandemi Covid-19 Deandra Afifah Zerlinda Maidin; Marcellia Susan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2603

Abstract

This study aims to analyze how the influence between Non-Performing Loans and Bank Size, Operating Income Operational Costs (BOPO), Basic Loan Interest Rates (SBDK), and Inflation along with the differences between the five variables in the years before the pandemic, namely 2018 and 2019, and during the pandemic, namely 2020 to 2021. Research Methods using a purposive sampling technique, 37 conventional banks listed on the IDX were obtained for research. Multiple linear regression, paired sample t-test, and Wilcoxon Rank Spearman test are data analysis techniques used. The findings show that all variables simultaneously affect non-performing loans. Variables of Operating Costs, Operating Income and Inflation partially have a positive effect on Non-Performing Loans, but the variables of Bank Size and Basic Loan Interest Rates have no effect on Non-Performing Loans. These various tests show variations between all variables before and during the Covid-19 Pandemic.
Analisis Strategi Pemasaran dalam Meningkatkan Omset Penjualan Produk Tanaman Hias Ditinjau dari Perpektif Ekonomi Islam Sulton Baihaqi Ahmad; Abdur Rohman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2684

Abstract

The current situation has forced MSME players to think about ways to get up after the pandemic, because previously the impact of the pandemic had greatly affected the businesses they were running. This research is aimed at exploring the marketing strategies used by Cv Crips Store Farm to increase sales turnover due to the impact of the pandemic. using descriptive qualitative research, with a field study approach, namely an approach that uses information obtained from research targets who go directly to the research site. By using primary data obtained directly through the results of interviews with informants. The results showed that 80% of all sales were focused on through the marketplace, by implementing the marketing mix strategy, by implementing the 5P strategy, namely strategy is planning, strategy is pattern, strategy is position, strategy is play, and strategy is perspective. While the implementation of the current strategy, its implementation is in accordance with Islamic legal review, by prioritizing 4 (four) characteristics of shari'ah marketing, namely divinity (rabbaniyyah), ethical (akhlaqiyyah), realistic (al-waqi'iyyah) and humanistic ( insaniyyah). The result of implementing the company's marketing strategy is an increase in the percentage of sales by 80% compared to before implementing the marketing strategy.
Analisis Flypaper Effect dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Melalui Mediasi Belanja Daerah Achmad Rizqullah; Meldona Meldona
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2692

Abstract

The regional government allocates funds in the form of regional budgets in the APBD to increase fixed assets. So far, regional spending has been used more for routine spending which is relatively less productive. The purpose of this study is to analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) on regional Expenditure Allocation in Bima City government. The population of this study is the financial report of the Bima City APBD realization for 17 years starting from 2004 to 2021, while the research sample uses 5 years, which is from 2017 to 2021. The secondary data used in this research is the Bima City Government APBD Realization Report. Hypothesis testing in this study used Smart PLS. Research shows that PAD and DAU have a significant effect on economic growth. However, PAD and DAU have no effect on Regional Spending, and Regional Expenditure cannot mediate the influence of PAD and DAU on economic growth. The results showed that there was no flypaper effect phenomenon in the Bima City Government Budget.
Pengaruh Penggunaan Kredit Perbankan dan Pertumbuhan Industri Manufaktur Terhadap Pertumbuhan Ekonomi Indonesia Indah Sulistiyani; Retno Muslinawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2708

Abstract

This study aims to determine the effect of the use of bank credit and the growth of the manufacturing industry on economic growth in Indonesia. There are two independent variables, namely banking credit and the manufacturing industry, and the dependent variable, namely economic growth. The method used in this research is descriptive with a quantitative approach. The type of data in this study is time series data with a time period from 2011-2021. Data sources were obtained through the Indonesian Central Bureau of Statistics and Banking Statistics. The analysis technique applied in this study is multiple linear regression. The analysis tool used was Eviews 12. The results showed that the use of bank credit had a positive and significant effect on economic growth. The manufacturing industry growth variable has a negative and insignificant effect on economic growth in Indonesia.

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